C S^09 (122)-2013^ NGHIEN Cdu TRAO D 6 |
Thi§t ke thfr nghiem Idem soat trong Idem toan bao cao tai chinh
Th$.DJko VSn Hiln*
Trong kiem toan bdo edo tdi ehinh, vifc thilt kl cdc thu ngbifm kilm sodt mOt each bifu qud vd pbii bgp vdi tbyc tigng ciia cdc don vj dugc kilm todn Id rdt quan trgng. Kit qua cua vifc tbyc bifn cdc thur ngbifm kilm sodt sd chi phdi din phgm vi vd ban chdt cua cdc thur ngbifm co ban, lidn quan tryc tidp den chiln luge kilm todn vd vifc tiiu thgp bdng chiing ciia kilm todn vidn. Do dd, vifc tbilt kl bdn chdt, tiidi gian vd phgm vi ciia thir ngbifm kilm sodt dugc tbyc hifn nhu thl ndo dugc cdc kilm todn vidn rdt coi tipng.
Trude hit, chiing ta cdn hilu dugc mli quan hf giiia thu ngbifm kilm sodt vd thur ngbifm CO bdn. Dd thu thgp bdng chiing kilm todn nhdm dua ra kit lugn vl tinh trung tbyc, hgp ly, bgp phdp ciia Bdo edo tdi cbinh (BCTC), Kilm todn vien (KTV) tien hdnh bai thu ngbifm kidm todn Id thir ngbifm kiem sodt vd thii ngbifm co bdn. Thd ngbifm kilm sodt Id thii ngbifm nhdm mye dich thu thdp bdng chtog vl tfnh thich hgp vd tinh hifu qud ciia bf thing KSNB ciia Ididcb bdng. Tbu ngbifm ca bdn' Id thii nghifm nhdm mye dich thu tb§p bdng chiing cd lien quan din cdc dU lifu do bf thing kl todn xii ly vd cung edp. Dl
thu thgp bdng chiing kidm toan ddy dii vd cd hifu lyc vdi chi phf tiidp nhdt, KTV cdn kit hgp hai thu nghifm ndy trong kilm todn BCTC. Tuy nhidn, mute dO kit hgp vd sl lugng ciia hai thit ngbifm ndy cdn phy thuOc vdo mure riii ro Idem soat dugc ddnh gid. Neu rui ro kiem soat dugc xdc dinh d mih; tdi da, tiu KTV khdng thl dya vdo hf thing KSNB ciia don vj dl giam bdt cdc thii nghifm co ban tren sd du vd nghifp vy. Trdi lgi, KTV phdi tdng cudng cdc thur nghifm CO bdn dl pbdt bifn gian I ^ vd sai sdt, trong trudng hgp ndy KTV khdng can thyc hifn thii nghifm kilm sodt. Nlu nii ro kilm sodt dugc ddnh gid thdp bon miic toi da, KTV sd dya vdo KSNB ciia dan vi dl gidm bdt tbii ngbifm co ban tien sd du vd nghifp vy. Trong trudng hgp nay, KTV sd thyc hifn tudn ty thii nghifm kilm sodt dl quylt djnh thdi gian, phgm vi vd ban chdt ciia thii nghifm co bdn.
Chinh vl mli quan hf ni$t thilt d tren, Kilm todn vidn rdt cdn trgng tiong vifc thidt kl thur nghifm kilm sodt. KTV sS thyc hifn cdng vifc ndy sau Idii lya chgn cdc hogt dOng kilm sodt dl kilm tra khd ndng sai phgm cbo mSi CO sd ddn lifu md KTV dy djnb tin tirdng vdo HTKSNB vd bao gIm cdc cdng vifc sau:
Tbii- nhdt, tbilt kl ban chdt ciia thii nghifm kilm sodt
KTV tiiilt kl ban chdt ciia thii nghifm kiem sodt dd thu th$p ddy dii cdc bdng ehiing kilm todn thich hgp md cdc hogt dfng kilm sodt duge lya chgn dl thir nghifm hogt dgng hifu qua cung nhu dugc thidt kd trong suit thdi ky tin c|y dl ngdn ngiia va phat hifn nhihig sai phgm tigng yeu d cdp dg co sd ddn lifu.
Cdc thir nghifm kidm sodt cd thl duge thyc hifn thdng qua cdc phucmg p h ^ cbii ylu sau:
- Phuong phdp phdng vdn:
tiieo phuong phdp ndy till KTV dua ra cdc cdu hdi vd nhgn dugc cdu trd ldi tii nbihig ngudi cd trdch nbifm trong bg mdy KSNB cua DN. (Jua dd, KTV cd thl ndm dugc tbyc tl vl cdng vifc md bg dd thyc hifn ciing nhu vdn dl md hg quan tdm trong qud trlnh kilm sodt. Cdc cdng ty kilm todn thudng tiiilt kl trude cdc cdu hdi chudn cho cdc cufc phdng vdn, cac can hdi ndy dd dugc can nhdc cho vifc thu th|ip tbdng tin ddi vdi tiing mye tidu cy thd ciia hf tbdng KSNB. Cd hai dgng cau hdi thudng dugc dp dyng la cdu hdi ddng vd cau hdi md. Cdu bdi ddng nhdm xdc nhgn mgt vdn dl cy till md DN dd tiiyc hifn. Cdu bdi md nhdm dl cho ngudi dugc
* Tong cgc Dy trit Nhd nu&c - Bp Tdi chinh
Tfp chi nghidn cuTu Tdi chinh k^ todn
NGHIEN CUTU TRAO D 6 I C 8^09(122)-2013 ) phdng van trinh bay ro hon, chi
tilt hon vd Imh hogt ban nhihig -^dn de md bg da tbyc hifn trong
qua tiinh KSNB.
- Phuong phdp quan sdt thyc tl: ddi vdi cac thu tye kiem sodt cd dl lgi ddu vit trdn tdi lifu chtog tii ke toan, KTV cd the dp dyng phucmg phdp quan sdt dl thu thgp bdng chiing. KTV quan sat qud trinh hodc cac thii tyc dugc thyc hifn bdi nhdn vidn cua doanh ngbifp. Thii tyc quan sat cung cdp bdng chiing kilm toan ve hogt dfng cita mOt qud binh bay mOt tbii tyc, tuy nhidn nd bj gidi hgn vd tbdi gian thyc hifn quan sat. Hon niia, y thiic ve vifc dang bj quan sat sd dnh hudng den thii tyc hay qua trlnh dugc thyc bifn.
- Phucmg phdp tbyc hifn lgi:
theo phucmg phdp nay, KTV kidm tia tren co sd ldp lgi cdc hogt dfng cua mft ngudi cy thl ndo dd trong bO mdy KSNB da Idm de thdy dugc mue dO tbyc hien tidch nbifm cua ngudi dd ddi vdi cdng vifc dd dugc giao.
Viec kiem tia ndy nhdm dua ra y kien ve tinh bihi hifu vl sy ty kiem sodt ciia mOt bg phgn, mOt khdu cdng vide ndo dd theo t ^ g nhdn vidn dugc phdn cdng ddm nhifm. Khi thyc hifn phuong phdp nay, KTV cdn luu y dl phdt bifn ra nhQng bdt hgp ly cua quy trinh md theo do cd thl nay sinh ra sai sdt hogc gian Ign.
Phuang phdp kilm ti^
chimg tli: vifc kilm tia chdng tir cd the dugc thyc hifn theo hai chilu hudng. Thu nhdt, kilm tia dau vdt tir ddu din culi va ngugc Igi cdn ggi Id kilm tra tii
chi tilt din ting hgp, day la vifc kiem tra theo trinh ty luSn chuydn ciia quy trinh kl todn cbo mOt nghifp vy kinh te cy thl. Theo dd, vi|c kiem tra dugc thyc hifn tii chiing tCr glc din vifc ghi chdp tidn cac so ke todn chi tilt, sd cdi tai khodn va phan anh sd Ufu ting hgp tien BCTC.
Mye dich ciia vifc kilm tra ndy Id nhdm ddnh gid mvrc dO phdn dnh day dii cdc n^ifp vy kinh tl pbdt sinh. Thd hai, kilm tra ngugc lgi hay cdn ggi Id kilm ti^
tii tdng hgp din chi tilt, theo phuong phdp nay, vifc kiem tra dugc thyc hifn tii so lifu tdng hgp tidn BCTC, sd cdi tdi khodn din chiing tit gdc eua nghifp vy kinh td pUdt sinh. Mye dfch ciia vifc kiem tra nay Id nhdm xac djnh.sd lifu dS. dugc phdn dnh tidn BCTC vd sd cai tdi khodn Id cdtii^t.
D I thyc bifn cdc thic nghifm kilm sodt mOt each cd hifu qua, tuy theo tiing trudng hgp cy thl md KTV cd thl dp dyng cdc phuong phdp thur nghifm thich hgp. Tuy nhidn, moi phuang phdp ddu cd nhiing nhugc dilm vin cd cda nd nen cdn phdi kit hgp nbidu bifn phap khde nhau dl ddm bao kit lu|n kilm todn dgt dugc mOt each khdch quan nhat. KTV cd till kit hgp cac tbii nghifm kilm sodt trdn. Vi dy, dd kilm tia tbu tyc kilm ke hang tdn kho, KTV cd till thilt kl cdc thil tyc sau: Phdng vdn Ban gidm die vl tbii tyc vd chinh sach thyc hifn kilm ke hdng tdn kho; Quan sdt each thiic doanh nghifp thyc bifn kilm ke bang tdn Idio; Kilm tia vgt chdt hdng tdn kho dl dam
bdo tinh hifn hihi va xdc djnh miic dO hu hdng ciia hdng tin kho; Th\rc hifn Igi vifc kilm dim hdng tin kho,...
Thfr hai, tiiilt kl tiidi gian ctia thii nghifm kilm sodt
KTV sur dyng xet dodn nghl nghifp dl quylt dinh khi ndo tbyc hifn tiiii nghifm kiem soat, nd cd thl dugc thyc hifnVudc hodc tgi ngdy l§p bdng CDKT.
Tbii nghifm kilm soat sdm ban cd thl tig giiip KTV tiong vifc xac djnh cac vdn dd quan trgng ngay tii nhihig giai dogn ddu tidn cua cuOc kilm todn, do dd cd thl gidi quyet cdc vdn dd ndy vdi sy trg giiip ciia ban quan trj vd phat triln cdc tbii tyc kilm todn bifu qud dl gidi quylt van dl.
Cdc van dd khde dnh hudng den tbdi gian ciia tbu nghifm kilm sodt bao gdm: Mye tidu (ngdn ngCta vd phdt hifn sai sdt) vd logi (tbu cdng hoac tin hgc) cua hogt dgng kilm soat dugc Idem tia; S\f thudng xuydn cio.
cdc hogt dgng kiem sodt dugc Idem tra - Cac hogt dOng kiem sodt dugc thilt kl hogt dOng tgi tbdi gian thfch hgp trong suit giai dogn kidm todn. Mpt sl hogt dOng kidm sodt didn ra hdng ngdy (nhu kilm soat nghifp vy ban bdng), trong khi cdc hogt dOng kbdc chi dien ra tgi thdi gian xdc djnb nhu hdng tudn, hdng tbdng bo^ic bdng quy (nhu hogt dOng kilm soat kilm kd hang tin kho dien ra hdng ndm).
Dii vdi cdc hogt dOng kilm sodt sii d ^ g cdng nghf thdng tin, KTV cdn cdn nhdc: Khi mOt sd thdng tin difn tii cda don vj chi tin tgi trong mOt khoang
^ ^ Tap chi nghidn cufu Tdi chinh k^ todn
(^ 8^ 09 (122)-2013 ^ NGHIEN Cljru TRAO D 6 I thdi gian xdc dinh, nhihig thdng
tin ndy cd thl khdng phyc hoi dugc sau khi t§p tin thay ddi hodc ban sao luu cdc tgp tin ndy khdng tin tgi. Do dd, KTV can xem x^t khodng thdi gian md cdc thdng tin ndy tdn tgi trong vifc quyet dinh thdi gian thii nghifm kiem sodt.
Thii- ba, thilt kl phgm vi cua thii nghifm kidm sodt
KTV dya tien hidu bilt ciia minh de xdc djnb tdng the va quy md miu tbyc hifn thic nghifm kidm sodt. Khi kiem todn vidn xdc djnh tdng thl, KTV dam bdo rdng tdng thl ndy phii hgp vdi mye tieu kilm todn cy thl vd quylt djnb lya chgn mdu thich hgp trong tdng thl dl kilm tra. Hon nita, KTV cdn
hilu thilt kl ciia hogt dgng kidm sodt dl xdc djnh tong tiie ma d dd hogt dOng kiem soat dugc umg dyng. Ting thl md tii dd cdc mdu dugc chgn cdn ph^ hgp vdi mye tieu kilm todn cy thl.
Nlu KTV xac djnh tdng till khdng cbhih xdc, KTV cd till sii syng sai ting thl dl chgn mdu, bo$c dua ra kit lugn khdng chfnh xdc vl tinh hifu qud vl m$t hogt dOng cua hogt dOng kilm sodt.
Nhu v|y, dl cdc thit nghifm kilm sodt dugc thyc bifn mOt cdch hifu qud, Kidm toan vien can tbyc hifn ddy dii cdc cdng vifc ndu trdn. \^fe thilt kl tbii nghifm kilm sodt chinh xdc, hifu qua vd phii hgp vdi thyc trgng ciia don vj dugc kidm t o ^
sd giiip cho Idem todn vidn xdc dinh chiln luge kiem toan mOt cdch chinh xdc ban, giam thilu thdi gian vd dp l\ic cho vifc kilm tra chi tilt, t9ng cudng chdt lugng vd gidm chi phi cua hogt dgng kiem todn.
Tdi lifu tham khdo:
Gido trinh kiem todn. Hoc vipn Tdi chink.
Tdi lipu cua cong ty kiem todn E&Y.
Lugn van thgc sp kinh te.
Mpt so thong tin tren cdc trang web chuyen nganh ke todn kiem todn.
On dinh kinh te gop phan kiem ch^.
cd phdt hdnh tiln, khdng phdi bdt cii trudng hgp ndo cung dnh budng xdu den kinh tl vd ldm gia tdng lgm pbdt. Nlu nd md ra CO bOi cho sy phat trien "dOt pbd" vd mang lgi lgi Icb cdn ban cua quIc kl ddn sinh.
Sdu Id, vl cbinh sach tdi khda. Dii mdi eo chl qudn ly Ngdn sdch theo hudng bOi nl4p.
Dua miic bOi chi ngan sdch nhd nudc xudng dudi 5% hdng ndm.
Tbyc bifn minh bgch, cdng khai cdng bdng trong phdn phdi ngdn sdch vl nguon thu cua nd Id sy ddng gdp cdng siic eua mgi ngudi d ^ tbdng qua thud. Xda bd hodn todn tinh bao cdp vd ca che xm - cho vdn dang edn tin tgi. Tilt kifm hon ntia cdc khodn
chi thudng xuyen (cdng vy phf, hfi hgp...) ft mang lgi hifu qua thilt thyc. Cdn nhdc tdi co cdu chi ddu tu cdng hudng din hmh thdnh CO cdu kmh tl hifn dgi theo mye tieu cdng nghifp hda
& bifn dgi bda hodn thanh co bdn vdo ndm 2020. Kbdc phyc ddu tu ddn tidi.(kl cd ODA) vi nd vQa ldng phi vira khdng tgo till dOt phd kmh tl. Cd thl ndi chinh sdch tdi khda cd dnh hudng ldn din qua trinh xac 1^
CO cdu kinh tl - x3 hOi vd cbinh vi vgy nd cimg Id mOt tdc nhdn quan tigng tgo "mdm" ciia lgm pbdt.
Bdy id, tilp tyc tdi cdu tnic bf thing ngdn hdng thuong mgi tbdnh nbihig ngdn bdng ldn dii
Cnip theo trang 12) sdc cgnh tranh vdi cdc ngdn hdng nudc ngoai ddu tu vdo \^f t Nam theo qui udc ciia WTO.
Dong thdi tgo dilu kifn eho Chinb pbli cbii dgng can thif p vdo blnh thdnh ldi sudt tin dyn^
trong nhihig dilu kifn cdn thidt vd biic xiic.
Tdi lifu tham khdo:
Ky yeu hpi thdo khoa hpc cua Uy ban gidm sdi tai chink quoc gia. thdng 4/2013
Cong thong tin dipn tu cda chink phu, thdng 5/2013
Bdo edo thu&ng nien cua Bp Tdi chink, tkdng 6/2013
Tfp chi nghidn cufu Tdi chinh ki todn
